The Customs (Miscellaneous Amendments) Regulations 2024
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Change 1
2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows. (2) In regulation 31(2)(a) (persons authorised to use the simplified customs declaration process: eligibility criteria) for “and (d)” substitute “, (d), (f) and (g)”. (3) In regulation 37(3)(a) (persons authorised to use the EIDR procedure: eligibility criteria) after “(e)” insert “, (f)”. (4) In regulation 89 (grant or refusal of an application for approval)— (a) after paragraph (1), insert— (1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application. (1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided. (1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so. ; (b) at the beginning of paragraph (2) insert “Subject to paragraph (2A),”; (c) after paragraph (2), insert— (2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period. ; (d) after paragraph (5) insert— (5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject. . (5) In regulation 91(2A) (amendment, suspension or revocation of approval) after “relating to a specific type of authorisation” insert “or a notice published under regulation 89(5A)”. (6) In regulation 97 (single and comprehensive guarantees)— (a) in paragraph (4)(d), omit paragraph (i); (b) omit paragraph (5). (7) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees)— (a) in paragraph (1A)(c), omit paragraph (i); (b) omit paragraph (1B).
2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows. (2) In regulation 31(2)(a) (persons authorised to use the simplified customs declaration process: eligibility criteria) for “and (d)” substitute “, (d), (f) and (g)”. (3) In regulation 37(3)(a) (persons authorised to use the EIDR procedure: eligibility criteria) after “(e)” insert “, (f)”. (4) In regulation 89 (grant or refusal of an application for approval)— (a) after paragraph (1), insert— (1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application. (1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided. (1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so. ; (b) at the beginning of paragraph (2) insert “Subject to paragraph (2A),”; (c) after paragraph (2), insert— (2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period. ; (d) after paragraph (5) insert— (5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject. . (5) In regulation 91(2A) (amendment, suspension or revocation of approval) after “relating to a specific type of authorisation” insert “or a notice published under regulation 89(5A)”. (6) In regulation 97 (single and comprehensive guarantees)— (a) in paragraph (4)(d), omit paragraph (i); (b) omit paragraph (5). (7) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees)— (a) in paragraph (1A)(c), omit paragraph (i); (b) omit paragraph (1B).
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